https://www.taxtmi.com/caselaws?id=439455 Consideration received by a non-resident for resale or distribution of copyrighted software products was held not taxable in India as royalty under Article 12 of the India-Ireland DTAA or section 9(1)(vi) of the Income-tax Act, 1961. Applying the Supreme Court ruling in Engineering Analysis Centre of Excellence Pvt. Ltd., the ITAT Delhi found that distribution agreements and EULAs did not confer any right to use copyright in the software, but only permitted resale or use of the product. The Tribunal therefore followed the binding precedent and deleted the addition in favour of the assessee. en-us Wed, 21 Jun 2023 00:00:00 +0530 Fri, 23 Jun 2023 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439455 Consideration received by a non-resident for resale or distribution of copyrighted software products was held not taxable in India as royalty under Article 12 of the India-Ireland DTAA or section 9(1)(vi) of the Income-tax Act, 1961. Applying the Supreme Court ruling in Engineering Analysis Centre of Excellence Pvt. Ltd., the ITAT Delhi found that distribution agreements and EULAs did not confer any right to use copyright in the software, but only permitted resale or use of the product. The Tribunal therefore followed the binding precedent and deleted the addition in favour of the assessee. Case-Laws Income Tax Wed, 21 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439455